PENGARUH IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN (SAP) KOMPETENSI SUMBER DAYA MANUSIA DAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN DI KABUPATEN BULUKUMBA

Abstract

Fatmawati. 2020. The Effect of Implementation of Government Accounting Standards (SAP) Human Resources and Information Technology Competence on the Quality of Financial Statements in Bulukumba Regency, supervised by Muhammad Hidayat and Andi Djalante. This study aims to determine (1) the effect of the implementation of Government Accounting Standards, HR competence and Information Technology partially and simultaneously on the quality of Government financial reports in Bulukumba Regency, (2) the variables that most influence the quality of government financial reports in Bulukumba Regency. This research was conducted in Bulukumba Regency by taking 58 respondents from the Head of the Budget and Treasury subdivision in 29 SKPDs in Bulukumba Regency. The results showed (1) there was a partially positive and significant effect of SAP Implementation, Human Resource Competence, and Information Technology on the Quality of Financial Statements in Bulukumba Regency. This study also shows that the SAP implementation variable, human resource competence and information technology simultaneously affect the quality of government financial reports in Bulukumba Regency (2) the most influential (dominant) variable is the human resource competency variable with a coefficient of determination of 73, 9%.